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Trust's Overseas Spending Approved Without CBDT Nod; CIT(A) Confirms Section 11(1)(c) Exemption Validity Under Income Tax Act.
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....Exemption u/s 11 - spending money by the trust outside India without the approval of CBDT - whether the Ld. CIT (A) was correct in holding that spending by the trust outside India without the approval of the CBDT u/s 11(1 )(c) of the Act is permissible - CIT(A) rightly granted relief to the assessee- AT....